2016 (1) TMI 1187

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....sp; The appellant is aggrieved by the denial of credit of welding electrodes. 2.  The appellants are engaged in the manufacture and clearance of Cement and Clinker and are availing Cenvat credit on inputs, capital goods and input services. It was observed by the department that appellants irregularly availed credit on welding electrodes used for repair of pre-heater, kiln, crusher and cilos ....

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....filed by SAIL before the Hon ble Supreme court was dismissed. He argued that therefore, the credit on welding electrodes is not admissible. 4.  The learned counsel for the appellant, Shri R.Muralidhar on the other hand relied on the judgments in Kisan Cooperative Sugar Factory Ltd Vs CCE. Meerut 1-2013(296) E.L.T 523 (Tri-Del)  and Final Order No.21052-21053/2015, dated 01-05-2015 in th....

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....bility for Cenvat credit of an item used in an activity, what is relevant is as to whether without that activity in which the item, in question, is used, manufacturing operations are commercially feasible, and it is not relevant as to whether  that activity by itself amounts manufacture. In the case of Sree Rayalaseema Hi-Strength Hypo Ltd reported in 2012 (278) E.L.T.167(AP) decided by Hon b....